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picture1_Powerpoint Accounting Presentation 31780 | Sapwg 2019 49 Response Final Draft 20211202


picture2_Powerpoint Accounting Presentation 31780 | Sapwg 2019 49 Response Final Draft 20211202 picture3_Powerpoint Accounting Presentation 31780 | Sapwg 2019 49 Response Final Draft 20211202

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File: Powerpoint Accounting Presentation 31780 | Sapwg 2019 49 Response Final Draft 20211202
December 7, 2021, Draft • CASTF Subgroup • Gordon Hay, FCAS, MAAA, CPCU – Nebraska • Miriam Fisk, FCAS, FCAS, MAAA, ASA – Texas • Tom Botsko, ACAS – Ohio ...

icon picture PPTX Filetype Power Point PPTX | Posted on 09 Aug 2022 | 2 years ago
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...December draft castf subgroup gordon hay fcas maaa cpcu nebraska miriam fisk asa texas tom botsko acas ohio naic staf robin marcotte kris defrain coplfr s may letter to and sapwg asserted ambiguity in the accounting reporting requirements for affiliated retroactive reinsurance agreements that meet prospective treatment attributed materially diferent presentations schedule p by companies recommended this be addressed improved clarity ssap r annual statement instructions given industry is utilized risk based capital rbc purposes as well other c deposit paragraphs used when agreement does not transfer paragraph requires harsher version of involving a gain surplus cedant allow asset admitted net premium gross ceded loss lae ceding entity reserves exhibits schedules do take credit assuming exclude assumed balance sheet write amounts amount contra liability or special from income included under exceptions accounted unless otherwise provided structured settlement annuities b novations commuta...
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